. . . "In addition to the duty imposed under section 42, duty is imposed on cigars at the rates set out in Schedule 2 and is payable(a) in the case of cigars manufactured and sold in Canada, by the tobacco licensee who manufactured the cigars, at the time of their delivery to a purchaser; and(b) in the case of imported cigars, by the importer, owner or other person who is liable under the Customs Act to" . .